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1986 (4) TMI 103 - ITAT CHANDIGARHExtract: ......., in our opinion, is in full compliance of sub-r. (3) of r. 46A. The issue has been restored to the file of the ITO by the CIT(A) to give the ITO as reasonable opportunity as envisaged in sub-r. (3). We, therefore, do not find any merit in these grounds of appeal as well and the same are rejected as such. 12. In the result, the appeal is dismissed.
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